Key Takeaways
- Normally, taxpayers must sign their own returns.
- Representatives can sign ONLY in specific circumstances.
- Valid reasons: Disease/injury, continuous absence >60 days before deadline.
- Requires specific authorization in Form 2848.
- Court-appointed conservators/guardians can sign for incapacitated taxpayers.
- Convenience is NOT a valid reason.
Signing Returns for Taxpayers: Strict Limitations
Why This Matters for the Exam
This topic is tested because students often assume a Power of Attorney automatically allows signing returns. It does not. The exam tests whether you know the limited circumstances when signing is allowed and the specific authorization required.
Expect at least 2-3 questions on when a representative can sign a return.
The General Rule
Taxpayers must sign their own returns. A representative cannot sign simply because they prepared the return or have a Power of Attorney.
When a Representative CAN Sign
A representative may sign a return only if:
| Condition | Description |
|---|---|
| Disease or Injury | Taxpayer is physically or mentally unable to sign |
| Continuous Absence | Taxpayer is outside the U.S. for at least 60 continuous days before the return due date |
| Other Good Cause | Specific IRS permission obtained (rare) |
AND the authority to sign is specifically granted on Form 2848 (Line 5a, checkbox).
When a Representative CANNOT Sign
| Situation | Allowed? |
|---|---|
| Client is too busy | ❌ No |
| Client is on vacation (less than 60 days) | ❌ No |
| Client is elderly but mentally competent | ❌ No |
| Client says "just sign it for me" | ❌ No |
| Convenience | ❌ No |
Key Rule: Convenience is never a valid reason for a representative to sign a return.
Special Cases
Court-Appointed Representatives
Fiduciaries (executors, guardians, conservators) appointed by a court can sign returns for:
- Deceased taxpayers (executor/administrator).
- Incapacitated individuals (guardian/conservator).
- Bankruptcy estates (trustee).
These individuals use Form 56 (Notice Concerning Fiduciary Relationship) to notify the IRS of their authority.
Minors
Parents or guardians can sign returns for minor children who cannot sign for themselves.
How to Properly Sign for a Taxpayer
If the requirements are met:
- Form 2848: Must specifically authorize signing (Line 5a).
- Attach Statement: Include a statement explaining the reason (disease/injury or absence).
- Signature Format: Sign "By [Representative Name], under Power of Attorney."
Penalties for Improper Signing
If a representative signs a return without proper authority:
- The return may be considered invalid.
- The representative may face Circular 230 sanctions.
- Potential preparer penalties under IRC §6695.
Real-World Scenario
Scenario: Your client is hospitalized with a serious illness and cannot sign their 2024 return before the April 15, 2025 deadline.
- Can you sign? Yes, if:
- Form 2848 specifically authorizes you to sign returns.
- You attach a statement explaining the illness.
- What if the client is just on a 2-week vacation? No—you cannot sign. The client should file an extension and sign when they return.
On the Exam
Expect 2-3 questions on signing returns, typically:
- When Allowed: "Under what conditions can a representative sign a return?"
- Authorization Required: "Does a standard Form 2848 allow signing returns?"
- Invalid Reasons: "Which of the following is NOT a valid reason for a representative to sign?"
The key is to remember: Specific authorization + valid reason (disease/injury or 60+ day absence). Convenience is never valid.
Under what condition can a representative sign a tax return for a client?
Does a standard Form 2848 automatically grant authority to sign tax returns?
Which of the following is a valid reason for a representative to sign a client's return?